Analisis Pengaruh Kondisi Keuangan, Ukuran Perusahaan dan Pertumbuhan Perusahaan terhadap Penerimaan Opini Audit Going Concern pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2011-2015
LAMPIRAN
Lampiran 1
Opini Audit Going Concern
No
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
Nama Emiten
Bank Rakyat Indonesia Agro Niaga Tbk
Bank MNC Internasional Tbk
Bank Central Asia Tbk
Bank Bukopin Tbk
Bank Negara Indonesia (Persero) Tbk
Bank Nusantara Parahyangan Tbk
Bank Rakyat Indonesia (Persero) Tbk
Bank Tabungan Negara (Persero) Tbk
Bank J Trust Indonesia
Bank Danamon Indonesia Tbk
Bank Pundi Indonesia Tbk
Bank Jabar Banten Tbk
Bank QNB Indonesia
Bank Mandiri (Persero) Tbk
Bank Bumi Arta Tbk
Bank CIMB Niaga Tbk
Bank Maybank Indonesia Tbk
Bank Permata Tbk
Bank Sinar Mas Tbk
Bank of India Indonesia Tbk
Bank Victoria International Tbk
Bank Artha Graha International Tbk
Bank Mayapada International Tbk
Bank Windu Kentjana International Tbk
Bank Mega Tbk
Bank OCBC NISP Tbk
Bank Pan Indonesia Tbk
Bank Woori Saudara Indonesia 1906 Tbk
Opini Audit Going Concern
2011 2012 2013 2014 2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
1
1
1
0
0
0
0
0
0
0
0
0
1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
58
Universitas Sumatera Utara
Lampiran 2
FINDIST (Z Score = 6.56Z1 + 3.26Z2 + 6.72Z3 + 1.05Z4)
No
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
Nama Emiten
Bank Rakyat Indonesia Agro Niaga Tbk
Bank MNC Internasional Tbk
Bank Central Asia Tbk
Bank Bukopin Tbk
Bank Negara Indonesia (Persero) Tbk
Bank Nusantara Parahyangan Tbk
Bank Rakyat Indonesia (Persero) Tbk
Bank Tabungan Negara (Persero) Tbk
Bank J Trust Indonesia
Bank Danamon Indonesia Tbk
Bank Pundi Indonesia Tbk
Bank Jabar Banten Tbk
Bank QNB Indonesia
Bank Mandiri (Persero) Tbk
Bank Bumi Arta Tbk
Bank CIMB Niaga Tbk
Bank Maybank Indonesia Tbk
Bank Permata Tbk
Bank Sinar Mas Tbk
Bank of India Indonesia Tbk
Bank Victoria International Tbk
Bank Artha Graha International Tbk
Bank Mayapada International Tbk
Bank Windu Kentjana International Tbk
Bank Mega Tbk
Bank OCBC NISP Tbk
Bank Pan Indonesia Tbk
Bank Woori Saudara Indonesia 1906 Tbk
2011
0.148123029
-0.069862566
0.682008978
0.325806431
0.476989506
0.353802974
0.670393915
0.284628666
-1.813129959
0.735312798
-0.354437229
0.410369012
0.393289935
0.544717933
0.587918436
0.482283954
0.262053463
0.206992601
0.765020863
0.640663714
0.395285255
0.471061566
0.370781106
0.177247052
0.306804674
0.423816875
0.521175566
0.42031852
2012
0.1797957
0.0849572
0.6975677
0.3366976
0.5334508
0.3515218
0.7565433
0.3110326
-1.555191
0.7928395
-0.031575
0.3711498
-0.314067
0.6062342
0.5972413
0.5511972
0.3051643
0.2402233
0.3755044
0.5941806
0.3989084
0.1354919
0.3708598
0.3452765
0.4250083
0.4096006
0.5097002
0.3526043
Z Score
2013
0.322541
-0.0081764
0.7710327
0.4019566
0.5714622
0.3801335
0.8207858
0.3186886
-1.9847587
0.9716818
0.1719436
0.4397335
0.1683679
0.6419735
0.5610086
0.5804301
0.330633
0.2509608
0.964371
0.5835275
0.3752675
0.2852187
0.3759773
0.3521653
0.2128957
0.7252127
0.5330597
0.6781475
2014
0.308419211
0.035911662
0.840470752
0.346042795
0.680495152
0.43524263
0.765134509
0.280964232
-2.78037156
0.881132598
-0.19806445
0.407051701
0.839988676
0.644645608
0.458541936
0.515437806
0.705848296
0.258907662
0.426085323
0.534445348
0.6386762
0.306946307
0.319792925
0.297212511
0.2485677
0.764469016
0.585039982
0.507804264
2015
0.35077905
0.12416814
0.89337
0.33807142
0.61730186
0.48042685
0.79989825
0.31982024
-2.83715681
0.71012699
-0.78957555
0.41002157
0.51280453
0.68475714
0.52298175
0.43584986
0.3302565
0.2123379
0.33950217
0.35036716
0.29552662
0.26895028
0.39148463
0.35770593
0.43167477
0.49939254
0.59847179
0.69581287
60
Universitas Sumatera Utara
Lampiran 3
Ukuran Perusahaan
No
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
Nama Emiten
Bank Rakyat Indonesia Agro Niaga Tbk
Bank MNC Internasional Tbk
Bank Central Asia Tbk
Bank Bukopin Tbk
Bank Negara Indonesia (Persero) Tbk
Bank Nusantara Parahyangan Tbk
Bank Rakyat Indonesia (Persero) Tbk
Bank Tabungan Negara (Persero) Tbk
Bank J Trust Indonesia
Bank Danamon Indonesia Tbk
Bank Pundi Indonesia Tbk
Bank Jabar Banten Tbk
Bank QNB Indonesia
Bank Mandiri (Persero) Tbk
Bank Bumi Arta Tbk
Bank CIMB Niaga Tbk
Bank Maybank Indonesia Tbk
Bank Permata Tbk
Bank Sinar Mas Tbk
Bank of India Indonesia Tbk
Bank Victoria International Tbk
Bank Artha Graha International Tbk
Bank Mayapada International Tbk
Bank Windu Kentjana International Tbk
Bank Mega Tbk
Bank OCBC NISP Tbk
Bank Pan Indonesia Tbk
Bank Woori Saudara Indonesia 1906 Tbk
2011
15.0628747
15.80336107
19.76069122
17.8617753
19.5161486
15.697493
19.9680289
18.30551071
16.3901968
18.7733933
15.6061092
17.81276876
15.09472543
20.1288624
14.9017628
18.9323128
18.3685356
18.4338339
16.62844052
14.5480837
16.2838272
16.769662
16.3766991
15.6800238
17.9411766
17.9070913
18.6418658
15.4419554
Ukuran Perusahaan (Ln Total Aktiva)
2012
2013
2014
15.2117899
15.4494596
15.66949196
15.82154813
15.05943465
16.05943465
19.90906723
20.02270035
20.12982623
18.00045468
18.05622796
18.18560716
19.62456406
19.7730429
19.84757397
15.92113239
16.11666813
16.06352045
20.12785641
20.2551531
20.50256308
18.5317622
18.69200269
18.78931561
16.53944008
16.49489335
16.35569588
18.8640279
19.03173542
19.09213734
15.85451258
16.01308219
16.0176172
18.07594676
18.07760199
18.14409075
15.35122744
16.21772513
16.85233765
20.27010943
20.41279235
20.56665843
15.06355269
15.21315823
15.45555953
19.10080591
19.2039721
19.26724586
18.56714114
18.76105074
18.78057975
18.69678552
18.92649738
19.03775574
16.53363597
16.67470435
16.87231672
14.74796594
15.09681517
15.46401225
16.47945839
16.76797671
16.8772591
16.83879817
16.86897301
16.97052377
16.65847334
16.99471552
17.40443014
15.68658108
15.88454993
16.09478516
17.99326305
18.012347
18.01493396
18.18675094
18.39561457
18.45143474
18.81806405
18.91571852
18.96638111
15.8464587
15.92339888
16.61478844
2015
15.93950736
16.31176953
20.2030164
18.36269672
20.04716315
15.96879637
20.59364258
18.96188576
16.39447683
19.05225786
15.60178602
18.30074147
17.06424219
20.62992484
15.69760817
19.29134317
18.87569137
19.02329773
17.14085905
15.62174509
16.96184515
17.039145
17.6721467
16.12696827
18.03832412
18.60699766
19.02565518
16.81221851
61
Universitas Sumatera Utara
Lampiran 4
Pertumbuhan Perusahaan
No
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
Nama Emiten
Bank Rakyat Indonesia Agro Niaga Tbk
Bank MNC Internasional Tbk
Bank Central Asia Tbk
Bank Bukopin Tbk
Bank Negara Indonesia (Persero) Tbk
Bank Nusantara Parahyangan Tbk
Bank Rakyat Indonesia (Persero) Tbk
Bank Tabungan Negara (Persero) Tbk
Bank J Trust Indonesia
Bank Danamon Indonesia Tbk
Bank Pundi Indonesia Tbk
Bank Jabar Banten Tbk
Bank QNB Indonesia
Bank Mandiri (Persero) Tbk
Bank Bumi Arta Tbk
Bank CIMB Niaga Tbk
Bank Maybank Indonesia Tbk
Bank Permata Tbk
Bank Sinar Mas Tbk
Bank of India Indonesia Tbk
Bank Victoria International Tbk
Bank Artha Graha International Tbk
Bank Mayapada International Tbk
Bank Windu Kentjana International Tbk
Bank Mega Tbk
Bank OCBC NISP Tbk
Bank Pan Indonesia Tbk
Bank Woori Saudara Indonesia 1906 Tbk
2011
15.0628747
15.80336107
19.76069122
17.8617753
19.5161486
15.697493
19.9680289
18.30551071
16.3901968
18.7733933
15.6061092
17.81276876
15.09472543
20.1288624
14.9017628
18.9323128
18.3685356
18.4338339
16.62844052
14.5480837
16.2838272
16.769662
16.3766991
15.6800238
17.9411766
17.9070913
18.6418658
15.4419554
Pertumbuhan Perusahaan (%)
2012
2013
2014
15.2117899
15.4494596
15.66949196
15.82154813
15.05943465
16.05943465
19.90906723
20.02270035
20.12982623
18.00045468
18.05622796
18.18560716
19.62456406
19.7730429
19.84757397
15.92113239
16.11666813
16.06352045
20.12785641
20.2551531
20.50256308
18.5317622
18.69200269
18.78931561
16.53944008
16.49489335
16.35569588
18.8640279
19.03173542
19.09213734
15.85451258
16.01308219
16.0176172
18.07594676
18.07760199
18.14409075
15.35122744
16.21772513
16.85233765
20.27010943
20.41279235
20.56665843
15.06355269
15.21315823
15.45555953
19.10080591
19.2039721
19.26724586
18.56714114
18.76105074
18.78057975
18.69678552
18.92649738
19.03775574
16.53363597
16.67470435
16.87231672
14.74796594
15.09681517
15.46401225
16.47945839
16.76797671
16.8772591
16.83879817
16.86897301
16.97052377
16.65847334
16.99471552
17.40443014
15.68658108
15.88454993
16.09478516
17.99326305
18.012347
18.01493396
18.18675094
18.39561457
18.45143474
18.81806405
18.91571852
18.96638111
15.8464587
15.92339888
16.61478844
2015
15.93950736
16.31176953
20.2030164
18.36269672
20.04716315
15.96879637
20.59364258
18.96188576
16.39447683
19.05225786
15.60178602
18.30074147
17.06424219
20.62992484
15.69760817
19.29134317
18.87569137
19.02329773
17.14085905
15.62174509
16.96184515
17.039145
17.6721467
16.12696827
18.03832412
18.60699766
19.02565518
16.81221851
62
Universitas Sumatera Utara
Lampiran 5
Hasil Uji Statistik
Hasil Analisis Statistik Deskriptif
Case Processing Summary
a
Unweighted Cases
N
Percent
Selected Cases
Included in Analysis
140
100.0
Missing Cases
0
.0
Total
140
100.0
Unselected Cases
0
.0
Total
140
100.0
a. If weight is in effect, see classification table for the total number of
cases.
Block 0: Beginning Block
Iteration History
a,b,c
Coefficients
Constant
-1.829
-2.630
-3.019
-3.103
-3.106
-3.106
Iteration
-2 Log likelihood
Step 0
1
63.656
2
51.049
3
49.583
4
49.538
5
49.538
6
49.538
a. Constant is included in the model.
b. Initial -2 Log Likelihood: 49.538
c. Estimation terminated at iteration number 6
because parameter estimates changed by less
than .001.
Classification Table
a,b
Predicted
GCAO
Step 0
Observed
GCAO
0
1
Overall Percentage
0
Percentage
Correct
100.0
.0
1
134
6
0
0
95.7
a. Constant is included in the model.
b. The cut value is .500
Variables in the Equation
Step 0
Constant
B
-3.106
S.E.
.417
Wald
55.406
df
1
Sig.
.000
Exp(B)
.045
Variables not in the Equation
Step 0
Variables
LN_FINDIST
Score
24.495
df
1
Sig.
.000
63
Universitas Sumatera Utara
SIZE
LN_GROWTH
Overall Statistics
3.691
10.922
32.946
Iteration History
1
1
3
.055
.001
.000
a,b,c,d
Coefficients
Iteration
-2 Log likelihood Constant
LN_FINDIST
SIZE
LN_GROWTH
Step 1
1
56.075
-2.335
-.551
-.002
-.002
2
37.010
-3.016
-1.137
-.047
-.003
3
31.687
-1.982
-1.618
-.175
-.003
4
30.441
.560
-1.855
-.363
-.003
5
30.265
2.591
-1.926
-.499
-.003
6
30.259
3.107
-1.938
-.533
-.003
7
30.259
3.131
-1.939
-.534
-.003
8
30.259
3.131
-1.939
-.534
-.003
a. Method: Enter
b. Constant is included in the model.
c. Initial -2 Log Likelihood: 49.538
d. Estimation terminated at iteration number 8 because parameter estimates changed by less
than .001.
Omnibus Tests of Model Coefficients
Step 1
Step
Block
Model
Chi-square
19.279
19.279
19.279
df
Sig.
.000
.000
.000
3
3
3
Model Summary
Cox & Snell R
Nagelkerke R
Step
-2 Log likelihood
Square
Square
a
1
30.259
.129
.432
a. Estimation terminated at iteration number 8 because
parameter estimates changed by less than .001.
Step
1
Step 1
Hosmer and Lemeshow Test
Chi-square
df
Sig.
2.797
8
.946
Contingency Table for Hosmer and Lemeshow Test
GCAO = 0
GCAO = 1
Observed
Expected
Observed
Expected
1
14
13.988
0
.012
2
14
13.976
0
.024
3
14
13.950
0
.050
4
14
13.893
0
.107
5
14
13.857
0
.143
6
14
13.792
0
.208
7
14
13.717
0
.283
8
13
13.637
1
.363
9
14
13.416
0
.584
10
9
9.774
5
4.226
Classification Table
Observed
Total
14
14
14
14
14
14
14
14
14
14
a
Predicted
64
Universitas Sumatera Utara
GCAO
0
Step 1
GCAO
0
1
Overall Percentage
1
133
5
1
1
Percentage
Correct
99.3
16.7
95.7
a. The cut value is .500
Variables in the Equation
B
S.E.
Wald
LN_FINDIST
-1.939
.621
9.734
SIZE
-.534
.526
1.034
LN_GROWTH
-.003
.003
1.046
Constant
3.131
8.747
.128
a. Variable(s) entered on step 1: LN_FINDIST, SIZE, LN_GROWTH.
Step 1
a
df
1
1
1
1
Sig.
.002
.309
.306
.720
Exp(B)
.144
.586
.997
22.895
Correlation Matrix
Step 1
Constant
LN_FINDIST
SIZE
LN_GROWTH
Constant
1.000
.195
-.991
.082
LN_FINDIST
.195
1.000
-.077
.011
SIZE
-.991
-.077
1.000
-.064
LN_GROWTH
.082
.011
-.064
1.000
65
Universitas Sumatera Utara
Lampiran 6
Nilai Chi-Square Tabel
Chi-square Distribution Table
d.f.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
22
24
26
28
30
32
34
38
42
46
50
55
60
65
70
75
80
85
90
95
100
.995
0.00
0.01
0.07
0.21
0.41
0.68
0.99
1.34
1.73
2.16
2.60
3.07
3.57
4.07
4.60
5.14
5.70
6.26
6.84
7.43
8.64
9.89
11.16
12.46
13.79
15.13
16.50
19.29
22.14
25.04
27.99
31.73
35.53
39.38
43.28
47.21
51.17
55.17
59.20
63.25
67.33
.99
0.00
0.02
0.11
0.30
0.55
0.87
1.24
1.65
2.09
2.56
3.05
3.57
4.11
4.66
5.23
5.81
6.41
7.01
7.63
8.26
9.54
10.86
12.20
13.56
14.95
16.36
17.79
20.69
23.65
26.66
29.71
33.57
37.48
41.44
45.44
49.48
53.54
57.63
61.75
65.90
70.06
.975
0.00
0.05
0.22
0.48
0.83
1.24
1.69
2.18
2.70
3.25
3.82
4.40
5.01
5.63
6.26
6.91
7.56
8.23
8.91
9.59
10.98
12.40
13.84
15.31
16.79
18.29
19.81
22.88
26.00
29.16
32.36
36.40
40.48
44.60
48.76
52.94
57.15
61.39
65.65
69.92
74.22
.95
0.00
0.10
0.35
0.71
1.15
1.64
2.17
2.73
3.33
3.94
4.57
5.23
5.89
6.57
7.26
7.96
8.67
9.39
10.12
10.85
12.34
13.85
15.38
16.93
18.49
20.07
21.66
24.88
28.14
31.44
34.76
38.96
43.19
47.45
51.74
56.05
60.39
64.75
69.13
73.52
77.93
.9
0.02
0.21
0.58
1.06
1.61
2.20
2.83
3.49
4.17
4.87
5.58
6.30
7.04
7.79
8.55
9.31
10.09
10.86
11.65
12.44
14.04
15.66
17.29
18.94
20.60
22.27
23.95
27.34
30.77
34.22
37.69
42.06
46.46
50.88
55.33
59.79
64.28
68.78
73.29
77.82
82.36
.1
2.71
4.61
6.25
7.78
9.24
10.64
12.02
13.36
14.68
15.99
17.28
18.55
19.81
21.06
22.31
23.54
24.77
25.99
27.20
28.41
30.81
33.20
35.56
37.92
40.26
42.58
44.90
49.51
54.09
58.64
63.17
68.80
74.40
79.97
85.53
91.06
96.58
102.08
107.57
113.04
118.50
.05
3.84
5.99
7.81
9.49
11.07
12.59
14.07
15.51
16.92
18.31
19.68
21.03
22.36
23.68
25.00
26.30
27.59
28.87
30.14
31.41
33.92
36.42
38.89
41.34
43.77
46.19
48.60
53.38
58.12
62.83
67.50
73.31
79.08
84.82
90.53
96.22
101.88
107.52
113.15
118.75
124.34
.025
5.02
7.38
9.35
11.14
12.83
14.45
16.01
17.53
19.02
20.48
21.92
23.34
24.74
26.12
27.49
28.85
30.19
31.53
32.85
34.17
36.78
39.36
41.92
44.46
46.98
49.48
51.97
56.90
61.78
66.62
71.42
77.38
83.30
89.18
95.02
100.84
106.63
112.39
118.14
123.86
129.56
.01
6.63
9.21
11.34
13.28
15.09
16.81
18.48
20.09
21.67
23.21
24.72
26.22
27.69
29.14
30.58
32.00
33.41
34.81
36.19
37.57
40.29
42.98
45.64
48.28
50.89
53.49
56.06
61.16
66.21
71.20
76.15
82.29
88.38
94.42
100.43
106.39
112.33
118.24
124.12
129.97
135.81
66
Universitas Sumatera Utara
Lampiran 1
Opini Audit Going Concern
No
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
Nama Emiten
Bank Rakyat Indonesia Agro Niaga Tbk
Bank MNC Internasional Tbk
Bank Central Asia Tbk
Bank Bukopin Tbk
Bank Negara Indonesia (Persero) Tbk
Bank Nusantara Parahyangan Tbk
Bank Rakyat Indonesia (Persero) Tbk
Bank Tabungan Negara (Persero) Tbk
Bank J Trust Indonesia
Bank Danamon Indonesia Tbk
Bank Pundi Indonesia Tbk
Bank Jabar Banten Tbk
Bank QNB Indonesia
Bank Mandiri (Persero) Tbk
Bank Bumi Arta Tbk
Bank CIMB Niaga Tbk
Bank Maybank Indonesia Tbk
Bank Permata Tbk
Bank Sinar Mas Tbk
Bank of India Indonesia Tbk
Bank Victoria International Tbk
Bank Artha Graha International Tbk
Bank Mayapada International Tbk
Bank Windu Kentjana International Tbk
Bank Mega Tbk
Bank OCBC NISP Tbk
Bank Pan Indonesia Tbk
Bank Woori Saudara Indonesia 1906 Tbk
Opini Audit Going Concern
2011 2012 2013 2014 2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
1
1
1
0
0
0
0
0
0
0
0
0
1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
58
Universitas Sumatera Utara
Lampiran 2
FINDIST (Z Score = 6.56Z1 + 3.26Z2 + 6.72Z3 + 1.05Z4)
No
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
Nama Emiten
Bank Rakyat Indonesia Agro Niaga Tbk
Bank MNC Internasional Tbk
Bank Central Asia Tbk
Bank Bukopin Tbk
Bank Negara Indonesia (Persero) Tbk
Bank Nusantara Parahyangan Tbk
Bank Rakyat Indonesia (Persero) Tbk
Bank Tabungan Negara (Persero) Tbk
Bank J Trust Indonesia
Bank Danamon Indonesia Tbk
Bank Pundi Indonesia Tbk
Bank Jabar Banten Tbk
Bank QNB Indonesia
Bank Mandiri (Persero) Tbk
Bank Bumi Arta Tbk
Bank CIMB Niaga Tbk
Bank Maybank Indonesia Tbk
Bank Permata Tbk
Bank Sinar Mas Tbk
Bank of India Indonesia Tbk
Bank Victoria International Tbk
Bank Artha Graha International Tbk
Bank Mayapada International Tbk
Bank Windu Kentjana International Tbk
Bank Mega Tbk
Bank OCBC NISP Tbk
Bank Pan Indonesia Tbk
Bank Woori Saudara Indonesia 1906 Tbk
2011
0.148123029
-0.069862566
0.682008978
0.325806431
0.476989506
0.353802974
0.670393915
0.284628666
-1.813129959
0.735312798
-0.354437229
0.410369012
0.393289935
0.544717933
0.587918436
0.482283954
0.262053463
0.206992601
0.765020863
0.640663714
0.395285255
0.471061566
0.370781106
0.177247052
0.306804674
0.423816875
0.521175566
0.42031852
2012
0.1797957
0.0849572
0.6975677
0.3366976
0.5334508
0.3515218
0.7565433
0.3110326
-1.555191
0.7928395
-0.031575
0.3711498
-0.314067
0.6062342
0.5972413
0.5511972
0.3051643
0.2402233
0.3755044
0.5941806
0.3989084
0.1354919
0.3708598
0.3452765
0.4250083
0.4096006
0.5097002
0.3526043
Z Score
2013
0.322541
-0.0081764
0.7710327
0.4019566
0.5714622
0.3801335
0.8207858
0.3186886
-1.9847587
0.9716818
0.1719436
0.4397335
0.1683679
0.6419735
0.5610086
0.5804301
0.330633
0.2509608
0.964371
0.5835275
0.3752675
0.2852187
0.3759773
0.3521653
0.2128957
0.7252127
0.5330597
0.6781475
2014
0.308419211
0.035911662
0.840470752
0.346042795
0.680495152
0.43524263
0.765134509
0.280964232
-2.78037156
0.881132598
-0.19806445
0.407051701
0.839988676
0.644645608
0.458541936
0.515437806
0.705848296
0.258907662
0.426085323
0.534445348
0.6386762
0.306946307
0.319792925
0.297212511
0.2485677
0.764469016
0.585039982
0.507804264
2015
0.35077905
0.12416814
0.89337
0.33807142
0.61730186
0.48042685
0.79989825
0.31982024
-2.83715681
0.71012699
-0.78957555
0.41002157
0.51280453
0.68475714
0.52298175
0.43584986
0.3302565
0.2123379
0.33950217
0.35036716
0.29552662
0.26895028
0.39148463
0.35770593
0.43167477
0.49939254
0.59847179
0.69581287
60
Universitas Sumatera Utara
Lampiran 3
Ukuran Perusahaan
No
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
Nama Emiten
Bank Rakyat Indonesia Agro Niaga Tbk
Bank MNC Internasional Tbk
Bank Central Asia Tbk
Bank Bukopin Tbk
Bank Negara Indonesia (Persero) Tbk
Bank Nusantara Parahyangan Tbk
Bank Rakyat Indonesia (Persero) Tbk
Bank Tabungan Negara (Persero) Tbk
Bank J Trust Indonesia
Bank Danamon Indonesia Tbk
Bank Pundi Indonesia Tbk
Bank Jabar Banten Tbk
Bank QNB Indonesia
Bank Mandiri (Persero) Tbk
Bank Bumi Arta Tbk
Bank CIMB Niaga Tbk
Bank Maybank Indonesia Tbk
Bank Permata Tbk
Bank Sinar Mas Tbk
Bank of India Indonesia Tbk
Bank Victoria International Tbk
Bank Artha Graha International Tbk
Bank Mayapada International Tbk
Bank Windu Kentjana International Tbk
Bank Mega Tbk
Bank OCBC NISP Tbk
Bank Pan Indonesia Tbk
Bank Woori Saudara Indonesia 1906 Tbk
2011
15.0628747
15.80336107
19.76069122
17.8617753
19.5161486
15.697493
19.9680289
18.30551071
16.3901968
18.7733933
15.6061092
17.81276876
15.09472543
20.1288624
14.9017628
18.9323128
18.3685356
18.4338339
16.62844052
14.5480837
16.2838272
16.769662
16.3766991
15.6800238
17.9411766
17.9070913
18.6418658
15.4419554
Ukuran Perusahaan (Ln Total Aktiva)
2012
2013
2014
15.2117899
15.4494596
15.66949196
15.82154813
15.05943465
16.05943465
19.90906723
20.02270035
20.12982623
18.00045468
18.05622796
18.18560716
19.62456406
19.7730429
19.84757397
15.92113239
16.11666813
16.06352045
20.12785641
20.2551531
20.50256308
18.5317622
18.69200269
18.78931561
16.53944008
16.49489335
16.35569588
18.8640279
19.03173542
19.09213734
15.85451258
16.01308219
16.0176172
18.07594676
18.07760199
18.14409075
15.35122744
16.21772513
16.85233765
20.27010943
20.41279235
20.56665843
15.06355269
15.21315823
15.45555953
19.10080591
19.2039721
19.26724586
18.56714114
18.76105074
18.78057975
18.69678552
18.92649738
19.03775574
16.53363597
16.67470435
16.87231672
14.74796594
15.09681517
15.46401225
16.47945839
16.76797671
16.8772591
16.83879817
16.86897301
16.97052377
16.65847334
16.99471552
17.40443014
15.68658108
15.88454993
16.09478516
17.99326305
18.012347
18.01493396
18.18675094
18.39561457
18.45143474
18.81806405
18.91571852
18.96638111
15.8464587
15.92339888
16.61478844
2015
15.93950736
16.31176953
20.2030164
18.36269672
20.04716315
15.96879637
20.59364258
18.96188576
16.39447683
19.05225786
15.60178602
18.30074147
17.06424219
20.62992484
15.69760817
19.29134317
18.87569137
19.02329773
17.14085905
15.62174509
16.96184515
17.039145
17.6721467
16.12696827
18.03832412
18.60699766
19.02565518
16.81221851
61
Universitas Sumatera Utara
Lampiran 4
Pertumbuhan Perusahaan
No
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
Nama Emiten
Bank Rakyat Indonesia Agro Niaga Tbk
Bank MNC Internasional Tbk
Bank Central Asia Tbk
Bank Bukopin Tbk
Bank Negara Indonesia (Persero) Tbk
Bank Nusantara Parahyangan Tbk
Bank Rakyat Indonesia (Persero) Tbk
Bank Tabungan Negara (Persero) Tbk
Bank J Trust Indonesia
Bank Danamon Indonesia Tbk
Bank Pundi Indonesia Tbk
Bank Jabar Banten Tbk
Bank QNB Indonesia
Bank Mandiri (Persero) Tbk
Bank Bumi Arta Tbk
Bank CIMB Niaga Tbk
Bank Maybank Indonesia Tbk
Bank Permata Tbk
Bank Sinar Mas Tbk
Bank of India Indonesia Tbk
Bank Victoria International Tbk
Bank Artha Graha International Tbk
Bank Mayapada International Tbk
Bank Windu Kentjana International Tbk
Bank Mega Tbk
Bank OCBC NISP Tbk
Bank Pan Indonesia Tbk
Bank Woori Saudara Indonesia 1906 Tbk
2011
15.0628747
15.80336107
19.76069122
17.8617753
19.5161486
15.697493
19.9680289
18.30551071
16.3901968
18.7733933
15.6061092
17.81276876
15.09472543
20.1288624
14.9017628
18.9323128
18.3685356
18.4338339
16.62844052
14.5480837
16.2838272
16.769662
16.3766991
15.6800238
17.9411766
17.9070913
18.6418658
15.4419554
Pertumbuhan Perusahaan (%)
2012
2013
2014
15.2117899
15.4494596
15.66949196
15.82154813
15.05943465
16.05943465
19.90906723
20.02270035
20.12982623
18.00045468
18.05622796
18.18560716
19.62456406
19.7730429
19.84757397
15.92113239
16.11666813
16.06352045
20.12785641
20.2551531
20.50256308
18.5317622
18.69200269
18.78931561
16.53944008
16.49489335
16.35569588
18.8640279
19.03173542
19.09213734
15.85451258
16.01308219
16.0176172
18.07594676
18.07760199
18.14409075
15.35122744
16.21772513
16.85233765
20.27010943
20.41279235
20.56665843
15.06355269
15.21315823
15.45555953
19.10080591
19.2039721
19.26724586
18.56714114
18.76105074
18.78057975
18.69678552
18.92649738
19.03775574
16.53363597
16.67470435
16.87231672
14.74796594
15.09681517
15.46401225
16.47945839
16.76797671
16.8772591
16.83879817
16.86897301
16.97052377
16.65847334
16.99471552
17.40443014
15.68658108
15.88454993
16.09478516
17.99326305
18.012347
18.01493396
18.18675094
18.39561457
18.45143474
18.81806405
18.91571852
18.96638111
15.8464587
15.92339888
16.61478844
2015
15.93950736
16.31176953
20.2030164
18.36269672
20.04716315
15.96879637
20.59364258
18.96188576
16.39447683
19.05225786
15.60178602
18.30074147
17.06424219
20.62992484
15.69760817
19.29134317
18.87569137
19.02329773
17.14085905
15.62174509
16.96184515
17.039145
17.6721467
16.12696827
18.03832412
18.60699766
19.02565518
16.81221851
62
Universitas Sumatera Utara
Lampiran 5
Hasil Uji Statistik
Hasil Analisis Statistik Deskriptif
Case Processing Summary
a
Unweighted Cases
N
Percent
Selected Cases
Included in Analysis
140
100.0
Missing Cases
0
.0
Total
140
100.0
Unselected Cases
0
.0
Total
140
100.0
a. If weight is in effect, see classification table for the total number of
cases.
Block 0: Beginning Block
Iteration History
a,b,c
Coefficients
Constant
-1.829
-2.630
-3.019
-3.103
-3.106
-3.106
Iteration
-2 Log likelihood
Step 0
1
63.656
2
51.049
3
49.583
4
49.538
5
49.538
6
49.538
a. Constant is included in the model.
b. Initial -2 Log Likelihood: 49.538
c. Estimation terminated at iteration number 6
because parameter estimates changed by less
than .001.
Classification Table
a,b
Predicted
GCAO
Step 0
Observed
GCAO
0
1
Overall Percentage
0
Percentage
Correct
100.0
.0
1
134
6
0
0
95.7
a. Constant is included in the model.
b. The cut value is .500
Variables in the Equation
Step 0
Constant
B
-3.106
S.E.
.417
Wald
55.406
df
1
Sig.
.000
Exp(B)
.045
Variables not in the Equation
Step 0
Variables
LN_FINDIST
Score
24.495
df
1
Sig.
.000
63
Universitas Sumatera Utara
SIZE
LN_GROWTH
Overall Statistics
3.691
10.922
32.946
Iteration History
1
1
3
.055
.001
.000
a,b,c,d
Coefficients
Iteration
-2 Log likelihood Constant
LN_FINDIST
SIZE
LN_GROWTH
Step 1
1
56.075
-2.335
-.551
-.002
-.002
2
37.010
-3.016
-1.137
-.047
-.003
3
31.687
-1.982
-1.618
-.175
-.003
4
30.441
.560
-1.855
-.363
-.003
5
30.265
2.591
-1.926
-.499
-.003
6
30.259
3.107
-1.938
-.533
-.003
7
30.259
3.131
-1.939
-.534
-.003
8
30.259
3.131
-1.939
-.534
-.003
a. Method: Enter
b. Constant is included in the model.
c. Initial -2 Log Likelihood: 49.538
d. Estimation terminated at iteration number 8 because parameter estimates changed by less
than .001.
Omnibus Tests of Model Coefficients
Step 1
Step
Block
Model
Chi-square
19.279
19.279
19.279
df
Sig.
.000
.000
.000
3
3
3
Model Summary
Cox & Snell R
Nagelkerke R
Step
-2 Log likelihood
Square
Square
a
1
30.259
.129
.432
a. Estimation terminated at iteration number 8 because
parameter estimates changed by less than .001.
Step
1
Step 1
Hosmer and Lemeshow Test
Chi-square
df
Sig.
2.797
8
.946
Contingency Table for Hosmer and Lemeshow Test
GCAO = 0
GCAO = 1
Observed
Expected
Observed
Expected
1
14
13.988
0
.012
2
14
13.976
0
.024
3
14
13.950
0
.050
4
14
13.893
0
.107
5
14
13.857
0
.143
6
14
13.792
0
.208
7
14
13.717
0
.283
8
13
13.637
1
.363
9
14
13.416
0
.584
10
9
9.774
5
4.226
Classification Table
Observed
Total
14
14
14
14
14
14
14
14
14
14
a
Predicted
64
Universitas Sumatera Utara
GCAO
0
Step 1
GCAO
0
1
Overall Percentage
1
133
5
1
1
Percentage
Correct
99.3
16.7
95.7
a. The cut value is .500
Variables in the Equation
B
S.E.
Wald
LN_FINDIST
-1.939
.621
9.734
SIZE
-.534
.526
1.034
LN_GROWTH
-.003
.003
1.046
Constant
3.131
8.747
.128
a. Variable(s) entered on step 1: LN_FINDIST, SIZE, LN_GROWTH.
Step 1
a
df
1
1
1
1
Sig.
.002
.309
.306
.720
Exp(B)
.144
.586
.997
22.895
Correlation Matrix
Step 1
Constant
LN_FINDIST
SIZE
LN_GROWTH
Constant
1.000
.195
-.991
.082
LN_FINDIST
.195
1.000
-.077
.011
SIZE
-.991
-.077
1.000
-.064
LN_GROWTH
.082
.011
-.064
1.000
65
Universitas Sumatera Utara
Lampiran 6
Nilai Chi-Square Tabel
Chi-square Distribution Table
d.f.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
22
24
26
28
30
32
34
38
42
46
50
55
60
65
70
75
80
85
90
95
100
.995
0.00
0.01
0.07
0.21
0.41
0.68
0.99
1.34
1.73
2.16
2.60
3.07
3.57
4.07
4.60
5.14
5.70
6.26
6.84
7.43
8.64
9.89
11.16
12.46
13.79
15.13
16.50
19.29
22.14
25.04
27.99
31.73
35.53
39.38
43.28
47.21
51.17
55.17
59.20
63.25
67.33
.99
0.00
0.02
0.11
0.30
0.55
0.87
1.24
1.65
2.09
2.56
3.05
3.57
4.11
4.66
5.23
5.81
6.41
7.01
7.63
8.26
9.54
10.86
12.20
13.56
14.95
16.36
17.79
20.69
23.65
26.66
29.71
33.57
37.48
41.44
45.44
49.48
53.54
57.63
61.75
65.90
70.06
.975
0.00
0.05
0.22
0.48
0.83
1.24
1.69
2.18
2.70
3.25
3.82
4.40
5.01
5.63
6.26
6.91
7.56
8.23
8.91
9.59
10.98
12.40
13.84
15.31
16.79
18.29
19.81
22.88
26.00
29.16
32.36
36.40
40.48
44.60
48.76
52.94
57.15
61.39
65.65
69.92
74.22
.95
0.00
0.10
0.35
0.71
1.15
1.64
2.17
2.73
3.33
3.94
4.57
5.23
5.89
6.57
7.26
7.96
8.67
9.39
10.12
10.85
12.34
13.85
15.38
16.93
18.49
20.07
21.66
24.88
28.14
31.44
34.76
38.96
43.19
47.45
51.74
56.05
60.39
64.75
69.13
73.52
77.93
.9
0.02
0.21
0.58
1.06
1.61
2.20
2.83
3.49
4.17
4.87
5.58
6.30
7.04
7.79
8.55
9.31
10.09
10.86
11.65
12.44
14.04
15.66
17.29
18.94
20.60
22.27
23.95
27.34
30.77
34.22
37.69
42.06
46.46
50.88
55.33
59.79
64.28
68.78
73.29
77.82
82.36
.1
2.71
4.61
6.25
7.78
9.24
10.64
12.02
13.36
14.68
15.99
17.28
18.55
19.81
21.06
22.31
23.54
24.77
25.99
27.20
28.41
30.81
33.20
35.56
37.92
40.26
42.58
44.90
49.51
54.09
58.64
63.17
68.80
74.40
79.97
85.53
91.06
96.58
102.08
107.57
113.04
118.50
.05
3.84
5.99
7.81
9.49
11.07
12.59
14.07
15.51
16.92
18.31
19.68
21.03
22.36
23.68
25.00
26.30
27.59
28.87
30.14
31.41
33.92
36.42
38.89
41.34
43.77
46.19
48.60
53.38
58.12
62.83
67.50
73.31
79.08
84.82
90.53
96.22
101.88
107.52
113.15
118.75
124.34
.025
5.02
7.38
9.35
11.14
12.83
14.45
16.01
17.53
19.02
20.48
21.92
23.34
24.74
26.12
27.49
28.85
30.19
31.53
32.85
34.17
36.78
39.36
41.92
44.46
46.98
49.48
51.97
56.90
61.78
66.62
71.42
77.38
83.30
89.18
95.02
100.84
106.63
112.39
118.14
123.86
129.56
.01
6.63
9.21
11.34
13.28
15.09
16.81
18.48
20.09
21.67
23.21
24.72
26.22
27.69
29.14
30.58
32.00
33.41
34.81
36.19
37.57
40.29
42.98
45.64
48.28
50.89
53.49
56.06
61.16
66.21
71.20
76.15
82.29
88.38
94.42
100.43
106.39
112.33
118.24
124.12
129.97
135.81
66
Universitas Sumatera Utara